Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 9 : Dispute Resolution

Part F : Settlement of dispute

150. Alteration of assessment or decision on settlement
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(1)If a "dispute" between SARS and the person aggrieved by an assessment or "decision" is "settled" under this Part, SARS may, despite anything to the contrary contained in a tax Act, alter the assessment or "decision" to give effect to the "settlement".

 

(2)An altered assessment or "decision" referred to in subsection (1) is not subject to objection and appeal.